PURPOSE: To provide the talking device among multi-parties in which number of talking parties is extended without increasing the capacity or the number of conversion tables.

CONSTITUTION: The device is provided with gate circuits 26,28 outputting PCM signals A,C stored in registers 22,24, gate circuits 27,29 outputting PCM signals B,D stored in registers 23,25 and a PCM signal adder section synthesizing the PCM signals A,C and the PCM signals B,D outputted from the gate circuits 26,28 and the gate circuits 27,29 by referring a conversion table, and also a PCM signal subtractor section 44 subtracting the PCM signals A,B,C,D stored in the registers 23,24 or the registers 23,25 from the synthesis PCM signal synthesized by the PCM signal adder section 32.